H财富公司P2P网络借贷平台的内部控制研究

发布时间：2017-12-31 18:36

本文关键词：H财富公司P2P网络借贷平台的内部控制研究　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网信息技术和互联网金融的发展,P2P平台在国内盛行,填补了我国金融市场覆盖面不全的空白。在行业繁荣发展的背后,也凸显出一定的行业危机,暴露了P2P行业的不规范经营的现状。根据网贷之家公布的数据显示,截止2017年1月我国P2P平台累计5888家,问题平台累计3452家(99%为民营企业),正常运营平台为2436家,其中民营P2P平台成为问题的重灾区。H财富公司(以下简称H财富平台)是一家于2011年5月13日成立的民营P2P平台,于2012年8月正式上线运营。曾经荣登2015年中国金融年度影响力品牌榜,获得“中国最具发展潜力金融企业”“中国金融最佳服务机构”双项大奖。但是在荣誉的背后也有存在很多不足:盲目追求业绩导致虚假项目上线销售、过度依赖关联方导致审核不严、“非法”成立资金池、2015年底门店突发集体挤兑事件,根据H财富平台法律事务部提供资料显示,截止2016年1月累计法律纠纷1987起。这些数字和事件值得我们深思,引起这些现象发生的原因有很多,但是内部控制的缺失是导致问题发生的至关重要因素之一。本文以内部控制整体构架思想为基础,采用走访调查H财富平台的方式,系统的总结了平台内部控制的现状,发现平台存在:内部控制意识缺乏、风险管理机制和流程不完善、资金管理混乱、信息沟通不顺畅、内部监督机制不健全等问题。针对以上问题提出了提升内部控制意识、完善风险应对措施、优化资金流转流程、完善信息披露、树立内部监督机制等解决措施。通过对H财富平台内部控制的以上研究得出相应结论,首先内部控制制度能够有效的增加平台抵御风险的能力,避免部分高风险事件发生,能够对风险进行有效分担,最大限度的控制在平台可以接受的范围之内,所以P2P平台加强内部控制的建设是十分必要的;其次平台的内部控制是一个系统的工程,并不是某一个部门的职责,也不是对某一个环节的把握,它具有连续性。一旦某个环节执行不力,可能会导致前面的工作前功尽弃,或者后面的工作无法实施;再次影响P2P行业内部控制机制能否有效实施的关键因素,除了公司全员参与,外部监督的作用也不容忽视。
[Abstract]:With the development of Internet information technology and Internet finance, P2P platform is popular in China, which fills up the gap of incomplete coverage of financial market in China, which is behind the prosperity and development of the industry. Also highlights a certain industry crisis, exposed the status quo of non-standard P2P industry. According to the data released by Internet loan House, as of January 2017, the total number of P2P platforms in China is 5888. The accumulative total of 3452 problem platforms are private enterprises, and the normal operating platforms are 2436. Among them, private P2P platform has become a serious problem. H Fortune Company (hereinafter referred to as H Fortune platform) is a private P2P platform established in May 13th 2011. Officially launched in August 2012. Once ranked in the 2015 China financial annual impact brand list. "China's most potential financial enterprises" "China's best financial services" two awards. But there are many shortcomings behind the honor: blind pursuit of performance led to the online sale of false projects. Excessive reliance on related parties led to lax scrutiny, "illegal" establishment of funds pool stores in late 2015 sudden collective run, according to H-Fortune platform legal Affairs Department data show. As of January 2016, the accumulative legal disputes began in 1987.These figures and events are worth pondering, and there are many reasons for the occurrence of these phenomena. However, the absence of internal control is one of the most important factors that lead to the problem. The system summarizes the status of the platform internal control, found that the platform exists: lack of awareness of internal control, risk management mechanisms and processes are not perfect, financial management confusion, information communication is not smooth. The internal supervision mechanism is not perfect and so on. In view of the above problems, this paper proposes to improve the awareness of internal control, improve the risk response measures, optimize the flow of funds, and improve the disclosure of information. Through the above research on the internal control of H wealth platform, the corresponding conclusions are drawn. Firstly, the internal control system can effectively increase the platform's ability to resist risks. Avoid some high-risk events, can effectively share the risk, the maximum control within the scope of the platform acceptable, so P2P platform to strengthen the construction of internal control is very necessary; Secondly, the internal control of the platform is a systematic project, is not the responsibility of a department, nor the grasp of a link, it has continuity. It may lead to the failure of the previous work or the failure of the subsequent work to be carried out; Once again, the key factors that affect whether the internal control mechanism of P2P industry can be effectively implemented, in addition to the full participation of the company, the role of external supervision should not be ignored.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F832.4;F830.42

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